Member Articles

Author: Evan Fox, J.D., LL.M. Under Internal Revenue Code (IRC) Section 1366, shareholders of S Corporations report their share of net income as if it were directly earned. Included in the computation of net income is a ...

As a result of the OECD Base Erosion and Profit Shifting (BEPS) project to minimise tax leakage, amendments have been proposed to Double Tax Agreements (“DTA’s”) through use of a Multilateral Instrument (MLI). The ...

Author: Dieter Hauck Introduction A recently published decision by the Cartel Court demonstrates how a long-term relationship turned into an equally lengthy disagreement, which came to a decisive turning point in t ...

Authors: Katherine Hayes, Partner and Greg Stirling, Senior Associate In 2019 it is almost inevitable that data breaches will continue to increase as more and more companies report significant breaches. The theft o ...

In August 2018, the U.S. Department of the Treasury issued final Regulations concerning the qualifications, designation, authority, and resignation of the required Partnership Representative under the new Centralized Par ...

Authors: Jeremy Mittman and Samuel Richman In a blow to the transportation industry, last week, the U.S. Supreme Court ruled that the trucking company, New Prime Inc., cannot compel arbitration in a class action allegin ...